Sustainability Accounting and Reporting: Theory and Practice 1st Edition By Rashedul Hasan
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- Pages
- 300
- File size
- 2.83 MB
- Format
- Digital PDF
- Course
- Business
- Category
- eBook[PDF]
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About this ebook
Sustainability Accounting and Reporting: Theory and Practice" (1st Edition) by Rashedul Hasan (published by Routledge) is a comprehensive textbook focused on disclosing sustainability-related risks and opportunities across business entities. [1, 2]
The text bridges the gap between accounting theory and real-world application, structured around several core subject areas. [1]
Core Topics Covered
- Global Sustainability Frameworks: In-depth guidance on understanding and applying the latest international systems for climate and ESG disclosures. [1]
- IFRS vs. GAAP Contexts: Methods for implementing sustainability reporting rules under both public and private sector accounting models, regardless of whether the business entity follows IFRS or GAAP. [1]
- Shareholder-Focused Reporting: In-depth analysis of the scope, application, and compliance requirements of the IFRS Sustainability Disclosure Standards. [1]
- Stakeholder-Focused Reporting: Complete practical guide to implementing the GRI (Global Reporting Initiative) Standards. [1]
- Risk and Opportunity Disclosures: Identification, measurement, and reporting of ESG-related physical and transitional risks. [1, 2]
- Report Preparation and Presentation: Structural advice on how to build high-quality reports that satisfy investors, regulators, customers, and employees. [1]
- Real-World Application: Integration of live case studies, boxed scenarios, and illustrative material designed to teach reporting skills. [1]
Pedagogical Features in Each Chapter
- Learning objectives and summaries.
- Key terminology lists.
- Discussion and review questions.
- Further reading suggestions. [1]
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2.83 MB